#Section 147
Log in to FollowLatest Section 147 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

ITAT Pune Deletes ₹1.02 Cr Addition as Income Taxed in Husband’s Hands

ITAT Pune Remands TDS Discrepancy Case for Reassessment

Demonetization cash deposits: ITAT Kolkata deletes Section 69A addition

No Penalty U/S 271(1)(b) for Non-Compliance During Covid-19 Due to Reasonable Cause

ITAT Raipur Remands Case to CIT(A) for Failure to Address ‘Reasons to Believe’

Bogus Purchases addition: ITAT dismisses delayed appeal Without Condonation Request

Tax Appeal Delay: Wife’s Illness Condones 147 Days | ITAT Rajkot

ITAT Quashes Reassessment Due to Discrepancy in Reasons Provided

Provision for Expenses Not Claimed as Applied Income Can’t Be Disallowed: ITAT Jaipur

Survey Findings of One Year Cannot Be Applied to Other Years: Delhi HC

Reassessment Beyond 10-Year Limit: HC Clarifies Scope of Finance Act, 2017 Amendments

Writ dismissed as alternate and efficacious remedy available: Bombay HC

Exemption u/s. 11 cannot be denied to town planning authority as fees charges doesn’t generate profit

Reassessment disputes: Madras HC Directs Petitioner to Pursue Appellate Remedy
Explore the latest Section 147 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
